Komori
M&A and Subsidiary Changes9425ReYuu Japan Inc.Information and Communications, Services and Others

(Update on Disclosed Matter) Notice Regarding the Acquisition of Shares in 株式会社あいプロ to Make It a Subsidiary, Obtaining a Share Valuation Report, and Supplementary Explanation of the Share Transfer Consideration

In connection with the acquisition of shares in 株式会社あいプロ, a share valuation report was obtained from an independent valuation institution. It was additionally explained that the share transfer consideration of ¥399.7 million is below the calculated total share value range of ¥707.137 million to ¥1,182.531 million.

Worth reading
58In focus
Scored from 3 of 5 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
399700
¥ thousand
Wording
Conditional
How definitive the wording is.

This transaction

Acquisition of shares in this transaction
Disclosing companyReYuu Japan Inc.
株式会社あいプロVoting rights ownership percentageNumber of shares acquired 100 issued common shares and 100 voting rights

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.

Consideration and expenses
Acquisition price¥399.7 million
Type of ConsiderationCash (share transfer consideration)
Impact on Business Performance

The impact on results for the fiscal year ending October 2026 is currently under review. There is no change from the information announced on 25 August 2026.

Procedures and assumptions
Valuation methodologyDCF method. Terminal value was calculated using the EV/EBIT multiples of comparable companies.
Independent valuation institutionAZX総合会計事務所
This transaction
ItemDetails
Transaction nameAcquisition of shares in this transaction
Name of the Subject Company株式会社あいプロ
Acquisition price¥399.7 million
Type of ConsiderationCash (share transfer consideration)
Number of shares acquired100 issued common shares and 100 voting rights
Voting rights ownership percentageAfter 100.0% (before not disclosed)
Impact on Business PerformanceThe impact on results for the fiscal year ending October 2026 is currently under review. There is no change from the information announced on 25 August 2026.
Valuation methodologyDCF method. Terminal value was calculated using the EV/EBIT multiples of comparable companies.
Independent valuation institutionAZX総合会計事務所
Items this document does not state (23)
Counterparty nameBusiness Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyExpenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Date of board resolutionContract DateExecution Date / Effective DateSpecial CommitteeConditions Precedent to ExecutionManagement structure after acquisition

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

To verify the reasonableness of the acquisition price from an independent third-party perspective and provide investors with additional explanation. It was also stated that the share transfer consideration was determined through discussions and negotiations with the seller, taking comprehensive account of the results of due diligence, the target company's historical performance, financial position, future earnings outlook, related-party transactions, unpaid taxes, internal control framework, other risks and financial adjustment items.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
(Update on Disclosed Matter) Notice Regarding the Acquisition of Shares in 株式会社あいプロ to Make It a Subsidiary, Obtaining a Share Valuation Report, and Supplementary Explanation of the Share Transfer Consideration | ReYuu Japan Inc. (9425) timely disclosure | Komori